Earlier editions: 2026-09
El Dorado County Municipal Code Ch. 3.40 Timeshare Projects; Separate Assessment Fees
El Dorado County Municipal Code · 2026-10 edition · updated 2026-10-04 · El Dorado County
Cite as: El Dorado County Municipal Code Chapter 3.40 · Text as of 2026-10-04
Sec. 3.40.010. - Title.¶
This chapter shall be known and may be referred to in all proceedings as the County Fees for the Separate Assessment of Timeshare Projects Ordinance.
(Code 1997, § 3.40.010; Ord. No. 4498, 7-21-1998)
Sec. 3.40.020. - Purpose and authority.¶
This chapter adopts and establishes fees for the separate assessment of timeshare projects as provided in Revenue and Taxation Code §§ 2188.8 and 2188.9.
(Code 1997, § 3.40.020; Ord. No. 4498, 7-21-1998)
Sec. 3.40.030. - Application of chapter.¶
The fees set out herein are charges for the initial and the ongoing costs of the separate assessment and billing and mailings with respect to timeshare projects made in accordance with Revenue and Taxation Code §§ 2188.8 and 2188.9. This chapter is intended to be applicable to the County assessment rolls.
(Code 1997, § 3.40.030; Ord. No. 4498, 7-21-1998)
Sec. 3.40.040. - Fees.¶
The following fees shall be charged for each timeshare project separate assessment made by the County Assessor under Revenue and Taxation Code §§ 2188.8 and 2188.9:
A. Initial separate tax bills: $14.80.
B. Subsequent tax bills: $11.94.
(Code 1997, § 3.40.040; Ord. No. 4604, 8-20-2002)
Sec. 3.40.050. - Levy and collection.¶
For current assessment rolls, the County Assessor shall submit a report identifying each timeshare project in which separate assessments that are subject to the fees established herein have been made to the Board of Supervisors at a regularly scheduled meeting of the Board on or before July 15 of each year. On receipt and filing of the report, the County Auditor-Controller shall levy the indicated fees on the assessment numbers as reported by the Assessor. The fees shall be billed and collected along with the regular taxes and assessments related to each timeshare project separate assessment and shall be subject to the same delinquency penalties and interest otherwise applicable to the regular taxes and assessments. When collected, the fees and any applicable penalties and interest shall be deposited into the County General Fund with credit given the Auditor's, Treasurer-Tax Collector's and Assessor's Departments with the property tax administration credit ratio for fees.
(Code 1997, § 3.40.050; Ord. No. 4498, 7-21-1998)
Get a plain-English answer with a citation back to this text.
Ask AI about this code